REGISTERED NUMBER: 11633823 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

POD DIGITAL MARKETING TWO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C W Sparks

R A Platt

Miss D O Mckinlay

Miss I S Mckinlay

Mrs A McKinlay

REGISTERED OFFICE:

4 Elizabethan House

Leicester Road

Lutterworth

Leicestershire

LE17 4NJ

REGISTERED NUMBER:

11633823 (England and Wales)

ACCOUNTANTS:

PWH Accountancy Ltd

The Counting House

High Street

Lutterworth

Leicestershire

LE17 4AY

FIXED ASSETS

Tangible assets

5

17,505

24,517

CURRENT ASSETS

Debtors

6

917,052

804,105

Cash at bank and in hand

18,097

11,816

935,149

815,921

CREDITORS

Amounts falling due within one year

7

577,535

529,588

NET CURRENT ASSETS

357,614

286,333

TOTAL ASSETS LESS CURRENT LIABILITIES

375,119

310,850

CREDITORS

Amounts falling due after more than one year

8

-

(9,999

)

PROVISIONS FOR LIABILITIES

9

(4,376

)

(6,129

)

NET ASSETS

370,743

294,722

CAPITAL AND RESERVES

Called up share capital

10

400

400

Retained earnings

11

370,343

294,322

SHAREHOLDERS' FUNDS

370,743

294,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mrs A McKinlay - Director

Miss D O Mckinlay - Director

C W Sparks - Director

1.	STATUTORY INFORMATION

POD Digital Marketing Two Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

Turnover

Revenue comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Revenue is shown net of VAT and trade discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities. The amount of revenue is not considered to be reliably measurable until all contingencies relating to the sale have been resolved. The company bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Financial instruments

Financial assets

Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

Financial liabilities

The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 26 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

1,362

35,068

36,430

Additions

-

1,488

1,488

At 31 October 2025

1,362

36,556

37,918

DEPRECIATION

At 1 November 2024

341

11,572

11,913

Charge for year

255

8,245

8,500

At 31 October 2025

596

19,817

20,413

NET BOOK VALUE

At 31 October 2025

766

16,739

17,505

At 31 October 2024

1,021

23,496

24,517

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

372,681

419,346

Other debtors

543,812

365,585

Directors' current accounts

559

19,174

917,052

804,105

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,001

Trade creditors

55,391

9,561

Tax

19,520

48,057

Social security and other taxes

9,017

9,144

Pension control

982

1,620

VAT

42,481

57,953

Other creditors

869

127,134

Directors' current accounts

7,297

15,001

Accrued expenses

431,978

251,117

577,535

529,588

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

9,999

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,376

6,129

Deferred

tax

£

Balance at 1 November 2024

6,129

Provided during year

(1,753

)

Balance at 31 October 2025

4,376

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

200

B Ordinary

£1

200

200

400

400

11.

RESERVES

Retained

earnings

£

At 1 November 2024

294,322

Profit for the year

138,021

Dividends

(62,000

)

At 31 October 2025

370,343

12.	RELATED PARTY DISCLOSURES

As at 31 October 2025 there was an amount of £7,297 owed to the directors (2024 £19,173).

During the year the company entered into transactions with POD Digital Limited., a company under the common control of Mr M McKinlay. At the balance sheet date, the amount due from POD Digital Limited was £369,243 (2024 £254,800).

During the year the company entered into transactions with McAshwey Stud Limited., a company under the common control of the director Mr M McKinlay. At the balance sheet date, the amount due from McAshwey Stud l Limited was £164,549 (2024 £110.765).

13.	ULTIMATE CONTROLLING PARTY

The directors act as the ultimate controlling party by reason of their controlling interest in the issued share capital of the company.